The waste of material is a big expense for manufacture companies caused by lack of quality. The cost by lack of quality often totaled to a big percentage share of the turnover when all cost related to lack of quality is included. New manufacturing systems like Lean production or Just In Time demands better internal quality for the manufacturer. To make those manufacturing system with small and none buffer stock successful the quality improvement continuously have to be developed.Measuring of waste of material in Bubs Candy?s factory where not simple due to the products does not have a permanent weight during the manufacturing process.

In the government's bill on infrastructure for 2010-2021, the government presents that road investments should be prioritized before investments in the railway. The grants for operation and maintenance of the railways are much higher then in the last government's bill. Furthermore the current founding of investment in railways is higher then for road investment which is in opposite of the bill on infrastructure's directives. Therefore the purpose with my thesis is to find which factors that can explain how come the government has chosen to take these actions. As a model to help me achieve my purpose I have been using a modified version of the DBO-theory, where the basic factors to explain an action is Desire, Belief and Opportunities.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal Profit-making enterprises based upon commercially motivated decisions..

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

Along with the increasing trend of online advertising comes an increasing avoidance behaviour from the observers. The marketing communication now requires a valuable content, which leads to the creation of new online advertising forms; including content marketing, advertorials, online ads and the latest rising star - Native Advertising. The last-mentioned also constitutes the basis and object of study for this paper. The purpose of this study is to shed light into this relatively unexplored topic and concretize the true effects. There are many examples of how Native Advertising is framed and implemented, but little hard facts and real figures.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The aim of this master?s thesis is to examine the discourses about Malmö public library that can be identified in several documents published by the library, articles, and various WebPages. Furthermore, our intention is to study the relation between the library?s identity, image and profile. The questions posed in the study are: Which identity discourses are Malmö public library giving expression for? What kind of conflicts between these discourses can we find? How is the identity, image and profile of the library in relation to one another? How does Malmö public library profile and market itself as a non-Profit organization? Our theoretical and methodological building ground is in the discourse analytical field, with Enesto Laclau?s and Chantal Mouffe?s theories about discourse and society, as a starting-point.

Uppsatsens syfte avser att beskriva hur ACB Laminat, ur ledningens perspektiv, arbetar med lönsamhetsstyrning. Vidare ska eventuella brister i detta tillvägagångssätt belysas och analyseras, för att förslag till tänkbara åtgärder ska presenteras för företaget.För att nå uppsatsens syfte har en fallstudiebaserad kvalitativ studie använts. En tydlig avgränsning av vad som ingår i undersökningen och vad som ligger utanför finns då uppsatsen enbart avsåg att undersöka ledningens syn på hur företaget arbetar med lönsamhetsstyrning. En kvalitativ ansats har använts för att genom en djupgående intervju belysa en helhet och med hjälp av mina egna tolkningar finna en förståelse i det undersökta.En beskrivning på hur företaget, enligt ledningen arbetar med lönsamhetsstyrning har presenteras. Vidare har undersökningen resulterat i att brister i företagets arbetssätt funnits och förslag till hur de kan avhjälpas har presenterats.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

In recent time Hemnet has faced an intensified criticism because of the latest introduction of ad-fees, and not least because of the take-over regarding Swedbank Fastighetsbyrån and Svensk Fastighetsförmedling. There is a growing concern amongst real estate agents about the development for which the Swedish real estate advertising market is taking. Many of the competitors on the market that have previously experienced difficulties in establishing on the market now see their opportunity to make use of the situation that has emerged regarding Hemnet. By offering better and more lucrative terms they could potentially bring in enough real estate agencies to pose a real threat on the advertising market.Hemnet is part-owned by four organizations, Fastighetsbyrån, Svensk Fastighetsförmedling, Mäklarsamfundet and Fastighetsmäklarförbundet. All of which have a 25 percent share in Hemnet.

Syfte: Syftet med denna uppsats är att analysera varumärkeshanteringen i olika ideella organisationer i Sverige. Metod: I denna uppsats har författarna använts sig av kvalitativa metoder samt utgått från en abduktiv ansats. De primära data är fem intervjuer med fem ideella organisationer i Sverige som arbetar för olika ändamål. Dessa intervjuer har valts utifrån ett bekvämlighetsurval. Resultat och slutsatser: Av resultatet framgår det att de ideella organisationerna arbetar med sitt varumärke beroende på vilka resurser de har, vilken storlek organisationen har och vilka ändamål de arbetar för. Författarna av studien anser att varumärkeshantering inte är ett högt prioriterat område för samtliga ideella organisationer eftersom de behöver lägga sina resurser på rätt företeelse, vilket är deras ändamål. Om organisationerna skulle lägga mycket tid på varumärkeshantering och marknadsföring skulle detta leda till att allmänheten blir skeptiska och börja undra om organisationerna använder pengarna på rätt sätt.

Colours have been proven to have both a great physical and psychological impact on human beings. This essay investigates the rebranding of 37 Health Care Centers, located in Norrbotten, Sweden, and how 10 interviewees have experienced the new choice of colour on the logotypes of these Health Care Centers.The theoretical framework used in this research process, consists of theories related to rebranding, the communication process, encoding/decoding and Goethe?s Theory of Colours.To gather information about how the 10 inhabitants have experienced the new choice of colour, a semistructured form of interview was used. In addition to these interviews, three people employed by Norrbotten County Council (NLL) were interviewed, to get to know more about the rebranding process and the message behind the chosen colours of the logotype.Results show that the inhabitants had an overall positive reaction to the new colour choices, but that younger target groups lacked information about the new logotype and the rebranding.Due to these results, recommendations were made that NLL should expand the quantity of media channels to reach these younger target groups, and thereby be able to attract more patients to their Health Care Centers. NLL would also Profit from investigating the inhabitants experiences related to the new colour choices themselves, but in a larger scale, to achieve greater knowledge of how to proceed with colour choices in the future..

In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a Profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.

 AbstractThe background for this study is that there were a great amount of buildings constructed in Sweden in the years 1965-1975 in a program designed to create one million apartments in a time-period of ten years. These buildings are now, somewhat forty years later in most cases in very poor condition and the need for renovation is great and urgent. This has become a growing problem and more and more voices are being heard pointing towards the vast and extremely expensive task of renovating these buildings. Lately, it has also been more and more important for buildings to be energy-efficient and sustainable environment friendly.In recent years there has been an atempt to solve these problems by renovating such buildings but at the same time making them very energy-efficient. This is in some cases being done by isolating the shell of the building and changing the ventilation-system and so forth.

The research in question examines whether a newspaper benefits from its activity on the Internet and if so - how. Today, the morning press is relatively stable, but tendencies show that there?s a decrease amongst regular readers. The extension of this may jeopardize the position of the morning newspapers in the market and several newspapers choose to publish their content on the Internet. An Internet activity is foremost about keeping the position in the market, not to make an economical Profit, and to compete at the same terms with free newspapers and news sites.